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Accounting and Tax Returns in Slovakia

If you are looking for a modern and reliable partner in the sphere of accounting, auditing, consulting and legal services in Slovakia – you have already found it! Our company, Slovakinvest, has a great experience in outsourcing and customer support, starting from last millennium. 

Bookkeeping and audit for any organization – is a complex and responsible process, where constant monitoring and improvement are required, and it can’t be done without regular involvement of qualified specialists for quality work.

Preparation of accounting, tax and other statements in Slovakia: our advantages

  • Savings thanks to tax planning optimization: tax system organization in Slovakia for maximum financial results achievement at minimum cost generally in the whole company on the maximum number of taxes, as well as on certain types of taxes imposed in Slovakia, or on specific transactions.
  • Savings thanks to wages: your accountant’s wage creates you additional expenses in the form of taxes and deductions, while monthly fee to our company reduces your expenses;
  • Savings thanks to workplace: computer, software, furniture, consumables, etc. – we will pay for all these things.
  • Qualification: the experienced specialists work in our company, they regularly attend advanced training, the quality of our services are guaranteed by permanent internal control over the results of our personnel’s work;
  • Experience: our employees have knowledge and experience on the international or non-standard account transactions, which most of Slovak accounting firms have never faced with;
  • VAT: we know different schemes with VAT, situations when you are obliged to pay VAT, methods of VAT payments and refunds in Slovakia, opportunities and responsibilities of registration of VAT taxpayers;
  • Responsibility: we are fully responsible for the mistakes made by our employees;
  • Stability: Your accountant can take a vacation or sick, while our company is always at your service. The best specialists, accountants and auditors will help to minimize taxes, advice how to get out of a difficult situation, provide financial security;
  • Security: if an inspection authority comes to your company without warning, you will be able to show only one document –  a contract with our company, and all financial records are kept by us. An inspection will be held under our strict control in our office. 

We have experience in bookkeeping, for example, in the following areas:

  • Retail and wholesale business,
  • Production,
  • Export and import of goods,
  • Transportation of goods and logistics,
  • Intra-Community supply of goods witin EU,
  • On-line shop,
  • IT services,
  • Electronic money (e-money),
  • Cafes, restaurants,
  • Hotel businesses,
  • Travel agencies, tour operators,
  • Consulting services,
  • Agricultural cooperatives,
  • Second-hand goods,
  • Art and collectors’ items and antiques,
  • Beauty saloons,
  • Architects,
  • Loans, promissory notes (bills of credit), leasing, and other products of the financial market,
  • Services associated with tax liability shifting.

 

Accounting and financial statements in Slovakia:

There is a relatively simple tax and reporting system in Slovakia, and it is worth emphasizing the following:

 

Tax reform in Slovakia at the beginning of the 21st century has radically simplified the taxation of individuals’ and legal entities’ income in order to achieve the highest possible transparency degree and minimize the economic distortions. The exemptions, withdrawals and special regimes were eliminated to the maximum possible extent. During tax reforms in Slovakia an inheritance tax, gift tax, tax on a transfer of real estate and dividend tax were abolished.

 

Income Tax and Corporate Income Tax Return in Slovakia

Instead of “income tax” in Slovakia (daň zo zisku) the name “corporate income tax” (daň z príjmu právnických osôb) is used, justifying it by the fact that tax is paid on income deducted of specific expenses. Tax amount in Slovakia is 22%, and the accounting period is one year, regardless of the turnover or type of business activity.

Tax return (daňové priznanie) is filed by the end of the third month after the end of accounting period, i.e. if the taxpayer has not changed his/her accounting period, the tax return should be filed by the end of March. The taxpayer is obliged to pay this tax during the period for filing a tax return.

Attachments to tax return in Slovakia:

  • Profit and loss statement (výkaz ziskov a strát)

  • Balance sheet (súvaha)

  • Notes (poznámky). 

In Slovakia the period of filing tax returns and taxpaying can be extended, but maximum for 3 calendar months in case of notifying the tax authorities by the end of regular period for filing the report. A taxpayer with incomings also from abroad may extend the period for filing the tax returns and taxpaying for maximum of 6 months. The taxpayer in bankruptcy or in liquidation may extend the period for filing the tax returns and taxpaying for 3 months (max.), but must announce this in 15 days prior the end of the regular period for filing the report.

Advance tax payments in Slovakia

A Slovak taxpayer, whose tax for the previous period exceeds 16 600 EUR, is obliged to pay monthly tax advance payments in the amount of 1/12 of the tax for the previous period, beginning with the first month of the next tax period by the end of this month. A taxpayer, whose tax for the previous period exceeds 2 500 EUR, but does not exceed amount of 16 600 EUR, is obliged to pay quarterly advance tax in the amount of 1/4 of the tax for the previous period, beginning with the first quarter of the next tax period by the end of the quarter. A taxpayer compensates for a year-round tax during the term for filing a tax return.

Example of advance tax calculation in Slovakia:

Your company’s net profit is 10 000 EUR. Tax (22%) on this amount is 2 200 EUR, which is less than 2500 EUR, so next year you are not obliged to pay advance tax.

Your second company’s net profit is 20 000 EUR. Tax is 4400 EUR, which is between 2500 EUR and 16 600 EUR. Therefore, next year you have a new obligation to pay quarterly advance tax in the amount of 4 400 EUR / 4 = 1 100 EUR each quarter.

The most successful is your third Slovak company where the result of difference between incomes and expenses is a profit in the amount of 90 000 EUR with tax in the amount of 19 800 EUR, which is higher than 16 600 EUR. Consequently, you will be required to pay monthly advance tax in the amount of 1 650 EUR to the state treasury (19,800 / 12).

For reference, you are obliged to pay advance income tax on a quarterly basis in Slovakia if your profit is more than 11 363,64 EUR, on a monthly basis – if the profit is more than 75454,55 EUR.

Tax licenses (minimum tax) in Slovakia

The tax licenses are an innovation in the sphere of income tax in 2014 in Slovakia, and these licenses, in fact, represent the minimum amount of tax. Now it has to be paid even by those limited liability companies or corporations, which according to the results of tax returns are in the red or have minimum profit, which wasn’t taxable before.

There are three possible amounts of licenses, the rate of which will depend on the company’s turnover and whether the company is VAT taxpayer or not:

  • Non VAT taxpayers with a turnover of up to 500 000 EUR per year will pay a minimum tax in the amount of 480 EUR per year.
  • VAT taxpayers with a turnover of up to 500 000 EUR will pay 960 EUR per year.
  • For legal entities with a turnover above 500 000 EUR the minimum tax is imposed in the amount of 2 880 EUR. 

Now, if according to the results of tax period an income tax is less than the minimum rate, the company pays the minimum tax. If the tax is higher than the minimum rate, the company pays actual tax amount. For taxpayers who have employed during a year at least 20% of the total number of employees who are physically disabled, the amount of minimum tax is reduced by half. But there are exceptions: recently registered companies in the 1st year of their existence, state business companies, the National Bank of Slovakia, companies that are in bankruptcy or liquidation and private entrepreneurs will be relieved from an obligation to pay minimum tax.

Legal entities, as well as individuals take the opportunity to donate 2% of the total amount of tax to the selected person who are engaged in charity.

  

Value Added Ttax (VAT) and VAT Reporting in Slovakia

A standard rate of VAT (daň z pridanej hodnoty, or DPH) in Slovakia is 20%, and a reduced rate is 10% and is applicable, for example, to the following products or services: pharmaceuticals, glasses, lenses, books, wheelchairs, most radioactive elements.

The following services are exempt from VAT in Slovakia:

  • Postal services, sale of stamps, public service television and radio,
  • Health, welfare, training,
  • Services related to sport, culture,
  • Financial assets accumulation, financial and insurance services if they are provided as an additional service in the sale of goods or services, lotteries,
  • Income from occasional sale of intangible and tangible assets except for inventory sale,
  • Supply of goods that are dispatched or transported from Slovakia to another EU country if a purchaser is a VAT taxpayer in the country of destination,
  • Supply of new means of transport, dispatched or transported from Slovakia to another EU country,
  • Supply of goods in some cases of triangular deals,
  • Supply of goods and related services,
  • Supply of gold to central banks. 

The right and obligation to become a VAT taxpayer in Slovakia

Taxable person with a registered office or place of business or branch in Slovakia is obliged to register for VAT if the turnover within the previous 12 months exceeds the amount of 49 790 EUR. Taxable person should submit a VAT registration application by the twentieth day of the month following the month when the total turnover for the previous 12 months exceeds the amount of 49 790 EUR.

The right but not the obligation to become a VAT taxpayer has the taxpayer with a turnover less than 49 790 EUR within the previous 12 months. In this case we are talking about voluntary VAT registration. The term for VAT registration at the tax authorities is 30 or 60 days after application was submitted.

For VAT purposes, a turnover is an income without tax on supplied goods or services in Slovakia, not including the exceptions of which should be marked, for example, services related to sport and culture, financial assets accumulation, financial and insurance services if they are provided as an additional service in the sale of goods or services, as well as income from occasional sale of intangible and tangible assets except for inventory sale. An income from sale of goods, that at the moment of sale are located in the territory of Slovakia, is counted in the turnover for VAT, as in the context of VAT Slovakia is a place of supply. However, an income from consulting, legal, accounting or IT services, that have been provided to the legal entity from another country even in the territory of Slovakia, is not counted in the turnover for VAT, as in the context of VAT Slovakia is not a location of service. Consequently, the supply of services to the taxable person is subject to VAT exactly in the country of customer’s residence under the principle of "reverse taxation" or "reverse charge."

Rental income is exempt from VAT (not including exceptions), but it is included in the turnover for VAT calculation. A taxpayer, who rents real estate or its part out to another VAT taxpayer, may decide that renting will not be tax-exempt. Other taxes or duties are also included in the tax base.

The fact that a legal entity is a Slovak VAT taxpayer, does not mean that it issues the invoices automatically and always inc. VAT. There are several important factors for VAT calculation, such as the turnover of the company, a type of service, the transaction amount, a partner in the transaction, place of supply of goods or services, as well as a possible tax exemption. Therefore, when determining the need to issue an invoice, including VAT, its amount and who should pay it (especially in international transactions), it is necessary to find out:

  • Who the partner in the transaction is (individual / legal entity, taxable / non-taxable person)
  • Where the partner in the transaction is located (in Slovakia / EU / third country)
  • Type of service / goods,
  • Cost of goods / service,
  • Place of supply of goods / service,
  • Whether any exception, tax exemption or tax liability shifting is applied.

An accounting period for VAT in Slovakia

An accounting period is one calendar month. If a taxpayer’s turnover for the previous calendar year is less than 100 000 EUR, the accounting period is one calendar quarter. And for new VAT taxpayers the accounting period automatically becomes 1 month and it can be changed only in one year if the turnover is less than 100 000 EUR. The taxpayer is obliged to submit a VAT report within 25 days after the end of tax period and to pay tax in the same period.

So, some VAT taxpayers submit reports every month, other – quarterly. A control report should be submitted in electronic form before the 25th day after the end of tax period. It is very important to fill in the report carefully, as if there will be any errors and defects, you can be fined up to 10 000 EUR, and in the case of repeat violations – up to 100 000 EUR. If you identified the mistakes in already submitted report, you can amend them before the end of the period without any sanctions by resubmitting an amended report. In case of late reporting the penalties will be applied, the amount of which will be determined by the tax office in every individual case.

A reporting in electronic form allows the Slovak tax office to compare tax payable and tax recoverable between companies automatically and immediately.

VAT Control report

Starting from January 2014 together with VAT report you are obliged to submit new one – control report (Kontrolný výkaz) as a new tool of anti-avoidance measures.

VAT taxpayers in this new report provide detailed information on their tax liabilities or right for VAT deduction, which allows the tax office to carry out more focused, efficient and self-checking control of tax subjects. For example, it is required to include in the report separately every invoice with its number and amount, so in order to avoid confusion we recommend you to use the shortest and simplest invoice numbering and, of course, to rely on an experienced accountant.

 

Recapitulative Statement in Slovakia

Recapitulative statement (súhrnný výkaz) is used in case of sales of goods/services to other EU member states. It is submitted for period during which services had been provided or goods sold, according to conditions of recapitulative statement submitting. Services free of VAT obligation in the receiving country are not included into recapitulative statement.  Recapitulative statement is submitted in electronic form only and not later than 25 days after end of the period related to summary report. 

Recapitulative statement is submitted by a VAT taxpayer in Slovakia in following cases:

  • Sale of goods from Slovakia to other EU member state to customer VAT taxpayer in receiving country and the tax is paid in receiving country. 
  • Transfer of VAT taxpayer’s goods from Slovakia to other EU member state for its further use by same VAT taxpayer if sale of these goods to other entity is free of VAT taxing.
  • Participation in triangular deals in EU as a first consignee.
  • Providing services (location of providing is specified by general rule of VAT law) to taxpayer or taxable entity, registered for purpose of receiving IČ DPH (VAT ID) and this entity is obliged to pay tax. 

Slovak VAT taxpayer is obliged to submit recapitulative statement for each month, during which an obligation to submit it appears. VAT taxpayer may submit this statement once per calendar quarter in case that total amount of goods suuplied during current and previous 4 quarters was not higher than 100 000 EUR per quarter.  If total value of supplied goods is more than 100 000 EUR per quarter, and also if services have been provided for any value, VAT taxpayer has to submit a recapitulative statement on a monthly basis.  

Non VAT taxpayer  is obliged to submit a recapitulative statement for each quarter, during which services had been provided,  (location of providing is specified by general rule of VAT law)  to taxpayer or taxable entity, registered for purpose of receiving IČ DPH (VAT ID) and this entity is obliged to pay tax.

Non VAT taxpayer mustn’t submit a recapitulative statement in case of sale of goods. 

 

Withholding Tax in Slovakia

Withholding tax (in Slovak zrážková daň) is not a separate kind of tax, but a special way of income tax collection. If it is applied, tax liability is shifted from the person who has been receiving the income, on to the person who has been paying out the income by withholding a tax at source.

The purpose of withholding tax is an income tax collection in the country of source, as the states do not want incomes to be moved out of the country in big amounts and, moreover, without taxpaying.

For example, the following types of income are taxable at source of a taxpayer with restricted tax liability (tax non-residents of Slovakia), and taxpayers with unrestricted tax liability (tax residents of Slovakia):

  • interest on bank deposits, gains from such investments, income from assets in mutual investment funds, income from the sales of such assets,
  • winnings on lotteries in cash, promo draws,
  • voluntary retirement insurance payments, life insurance,
  • an author’s royalty from publications in newspapers, magazines, radio and television.  

Incomings from the following business activities of tax non-residents of Slovakia are taxable at source (except for income related to their permanent establishment activities):

  1. services, including economic, technical and other advisory, management and re-selling business and other services,
  2. artistic, sporting activities, the activities of artists and similar activities in the territory of Slovakia,
  3. income earned as a compensation for the use or granting the right to use of subjects of industrial property, software, drawings or models, know-how, copyright or similar rights,
  4. rental income or income from other use of movable assets (property) located in the territory of Slovakia; movable assets (property) are, additionally, cars and other means of transport,
  5. interest on debt obligations of any type, derivatives. 

The most important is the first item – withholding tax related to services. According to the changes, which came into force in 2014, the tax is paid, if the services have been provided to the Slovak taxpayer, regardless of the area where service has been provided, which differs from the previous version of the law, when the tax is related to services provided in the territory of the Slovak Republic. At the same time it should be emphasized that if there is Double Taxation Avoidance Agreement (DTAA) you should act in compliance with the agreements, according to which withholding tax is applied, mostly, on payments for service provided in the territory of Slovakia. Therefore, if the Slovak company pays for services to a non-resident of Slovakia, but who is a resident of a country, which hasn’t signed Double Taxation Avoidance Agreement, the Slovak company withholds tax at source.

By now Slovakia has signed the agreements with 66 countries, among the CIS countries there are no agreements with Armenia, Azerbaijan, Tajikistan and Kyrgyzstan, as well as, for example, with Hong Kong, Argentina, Pakistan and Egypt. The list of countries with double taxation agreements with Slovakia can be found on the website of the Ministry of Finance in Slovak language or in English.

Withholding tax rate is 19% if it is paid to a country with which double taxation avoidance agreement has been signed, and it is 35% if it is paid to a country without such agreement.

The tax is withheld by the payer of the income under the funds payment, moreover the payer of the income is obliged to transfer a tax to the State treasury of the Slovak Republic within 15 days after the end of the month when the funds have been transferred to the recipient, if the tax office won’t decide otherwise on the basis of the payer’s application. In the case of non-payment of tax, the tax office will collect tax from a payer, and apply possible penalties in relation to the payer of the income, but not its recipient.

Not including some exceptions, withholding tax at the source is considered to be paid without the possibility of its compensation or refund, i.e. is not an advance tax.

Please note that the withholding tax is applied in certain cases, even when the payment is made in Slovakia. A good example is an interest on bank deposits when a bank adds you interests and automatically withholds tax and pays it to the state treasury.

 

Local Taxes in Slovakia

These taxes are called local because, firstly, a tax rate is set by local authorities and the state can determine only the minimum or maximum tax rate, secondly, taxes are paid not to the state treasure, but to the budget of local government – to the budget of localities.

In Slovakia there are following local taxes:

  • real estate tax (fields, buildings, apartments),
  • dog tax,
  • tax for using public spaces,
  • hotel accommodation tax,
  • vending machines tax,
  • non gambling slot machines tax,
  • tax on motor vehicle drive in and parking in the historical centre of a city,
  • motor vehicle tax. 

Examples of local taxes in Slovakia

The minimum tax rate on an apartment in Slovakia is 0,066 EUR / 1 sq. m. / per year in Medzilaborce, the maximum rate: 0.47 EUR in Bratislava, in the Old Town, the average rate: 0.2415 EUR / 1 sq. m. / per year. Therefore, for an apartment with an area of 150 sq. m. in Medzilaborce you will pay tax in the amount of 9.90 EUR per year, and in the center of Bratislava: 70.50 EUR per year.

The minimum tax rate on building plots in Slovakia is 0.0531 EUR / 1 sq. m. / per year in Sobrance, the maximum rate: 0.8603 EUR in the Old Town of Bratislava, the average rate: 0.3394 EUR / 1 sq. m. / per year.

The minimum tax rate on farm land in Slovakia is 0.0004 EUR / 1 sq. m. in Banská Štiavnica, the maximum rate: 0.0052 EUR in Senica, the average rate: 0.0018 EUR / 1 sq. m. And only in the Old Town of Bratislava such tax rate is absent, as there is no farm land here.

Dog tax, for example, in the Old Town of Bratislava, is 40 EUR per year for a dog whose owner is an individual and 400 EUR if the owner is a legal entity. In the district Petržalka in Bratislava tax is 34 EUR for a dog with a height up to 43 cm and 67 EUR for a dog with a height over 43 cm in the apartments and 17 EUR for any dog in the cottage.

The tax rate on hotel accommodation, for example, in the Old Town of Bratislava is 1.65 EUR / per night, in the High Tatras: 1 EUR and in Poprad: 0.70 EUR. 

The tax rate on a passenger car in Slovakia (EUR)  

Engine capacity BA BB NR TN TT KE PO ZA
< 900 см3 67,18 60,98 63,89 61,00 64,99 62,07 63,19 61,34
900 - 1,200 см3 88,18 78,41 82,89 81,00 85,44 80,33 81,78 80,51
1,200 - 1,500 см3 121,77 108,05 124,10 117,00 117,57 113,19 111,53 135,10
1,500 - 2,000 см3 155,36 139,41 157,44 150,00 150,43 146,06 144,98 171,61
2,000 - 3,000 см3 197,35 174,26 198,80 181,00 190,96 182,57 182,17 182,28
> 3,000 см3 235,14 209,12 235,75 214,00 227,47 219,08 219,34 214,69

 

Excise Duties in Slovakia

Excise duty (spotrebná daň) is an indirect tax paid to the state treasury. The amount of excise duty is included in the final cost of the product and, for example, in contrast to VAT is not separately listed in the check (bill). Therefore, the amount of the excise duty and commonly its existence is hidden from the buyers.

Excisable goods in Slovakia:

  • Mineral oils (Act. 98/2004),
  • Wine (Act. 104/2004),
  • Alcohol (Act. 105/2004),
  • Tobacco and tobacco products (Act. 106/2004),
  • Beer (Act. 107/2004).

Mineral oils – are goods from Community Custom Code with codes 1507-1518, 2706-2715, 2901-2902, 2905 11 00, 3403, 3811, 3817, 3826 00 10 3824 90 97 3826 00 90, besides there are several exceptions. Tax rate: 225.71 EUR – 597.49 EUR / 1 000 liters and 0 EUR – 258.91 EUR / 1000 kg.

Dry wine is not an excisable goods, the amount of excise duty on other wine varies from 56.42 EUR to 82.98 EUR / 100 liters.

The amount of the excise duty on alcohol in Slovakia: the base rate is 1,080 EUR / 100 liters, reduced 540 EUR / 100 hp.

Tobacco and tobacco products: tobacco: 64.06 EUR / kg, cigars and cigarillos: 69.70 EUR / 1000 pcs., cigarettes: 52.44 EUR / 1000 pcs. + 24% of the cost, but not less than 81.32 EUR / 1000 pieces.

Beer: base rate: 1.65 EUR / Plato degree, reduced rate: 1.22 EUR / Plato degree.

  

INTRASTAT Reporting in Slovakia

Depending on the scope of activities an obligation of non-tax reports submission arises for legal entities in Slovakia. One of such reports is INTRASTAT, which is submitted by companies engaged in wholesale trade between the EU countries, exceeding definite volume of deliveries.

INTRASTAT is a statistics report on the company’s trade with the EU member states. INTRASTAT report is submitted by every legal entity in Slovakia which in the previous calendar year or since the beginning of current year has received or dispatched the goods within the EU with total value exceeding “exemption thresholds” (prah oslobodenia), which is 200 000 EUR for arrival and 400 000 EUR for dispatch.

INTRASTAT system was put into force in January 1993 by EU member states, when with borders abolishment between countries and, accordingly, customs clearance, was created the Single European market. INTRASTAT system collects directly from goods’ receivers and senders data necessary for statistics on trade between EU member states. INTRASTAT report replaces the tax return of internal trade of the European Union and is used in all EU Member States.

In case of dispatching, information about goods sent from the territory of the Slovak Republic to the territory of another EU member state is taken into account, except for goods passing through the territory of the Slovak Republic in transit or temporarily admitted in its territory for further shipment. In case of import, information about the product that arrives on the territory of the Slovak Republic from another EU member state, except for the goods passing through the territory of Slovakia in transit or temporarily admitted in its territory for further shipment. Transactions (purchase / sale of goods) listed in INTRASTAT, are included in the report, regardless of whether money have been transferred or not.

The following goods are included in INTRASTAT report:

  • purchased and sold goods,
  • goods sent to be processed, and after processing / repair,
  • goods on financial leasing,
  • goods free of charge,
  • goods supplied for construction and repair work,
  • goods as a part of the service,
  • goods brought in or from the central storehouses,
  • goods sold by mail or over the Internet (online). 

The subject of the INTRASTAT reporting are not, for example:

  • Goods passing through the territory of Slovakia in transit.
  • Currency, securities (including postage stamps, highway stickers, etc.), monetary gold.
  • Promotional materials, samples, testers.
  • The goods that are the subject of temporary use, provided that the particular conditions are met.
  • Data storage devices prepared in accordance with the user’s requirements, including software. Information and software is considered to be a service that is why it is not a subject to INTRASTAT reporting.
  • Software downloaded from the Internet.
  • Means of transport used for carrying out of activities. 

Means of transport include cars, motor-vehicle trains, ships, trains, planes, etc. Also facilities and equipment used in the movement of goods during transportation, such as wagons, containers, pallets, sliding platforms, etc. are included.

 

Important accounting figures that are useful to remember:

400,000 € Exemption thresholds for INTRASTAT reporting in Slovakia for dispatch of goods.
200,000 € Exemption thresholds for INTRASTAT reporting in Slovakia for arrival.
49,790 € If company’s turnover during previous 12 month exceeds 49,790 €, the company must becomes a VAT taxpayer on a mandatory basis.
35,000 € If the cost of goods delivered to Slovakia by foreign company, using postal, courier or similar services exceeds 35,000 €, the company must become a VAT taxpayer in Slovakia.
16,600 € If an income tax of legal entity exceeds 16,600 €, the company compulsorily becomes a payer of monthly tax advance payments in Slovakia.
15,000 € Maximum amount of cash payment in Slovakia between two individuals who are not entrepreneurs.
14,000 € If turnover from the purchase of goods in Slovakia from another EU member state during previous 12 months exceeds 14,000 €, a taxable person who is not a VAT payer or legal entity who is not a taxable person is obliged to apply for registration at tax authority.
5,000 € Maximum amount of cash payment in Slovakia, if at least one party is an entrepreneur.
2,880 € Minimum amount of income tax of legal entities in Slovakia with a turnover of above 500,000 EUR per year.
2,500 € If an income tax amount of Slovak legal entity exceeds 2,500 €, the company compulsorily becomes a payer of quarterly tax advance payments.
2,400 € If the cost of intangible assets with a usage period of more than one year exceeds 2,400 €, such assets are subject to retirement in Slovakia.
1,700 € If the cost of tangible assets with a usage period of more than one year exceeds 1,700 €, such assets are subject to retirement in Slovakia.
960 € Minimum amount of income tax of the Slovak VAT taxpayers with a turnover of up to 500,000 EUR per year.
480 € Minimum amount of income tax of the Slovak non-VAT taxpayers with a turnover of up to 500,000 EUR per year.
17 € Maximum value of one promotional item for its inclusion in the company’s expenses, reducing the tax base, which in turn reduces an income tax of legal entities.
 

 



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